Appeal of Heron Metal Bed Co.
Cases that cite this one
1 later published case cites this decision.
- Heron Metal Bed Co. v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
The taxpayer appeals from a determination of a deficiency in income and profits tax of $4,MO for the calendar year 1919, resulting from the disallowance of a deduction for salary of its president.
BINDINGS OE PACT.
During the calendar year 1919 the taxpayer paid its president a salary of $9,000. The president performed substantial service during that year, the directors considered that such services were worth $9,000 in that year, and by a resolution duly adopted such salary was authorized. The Commissioner disallowed the deduction. The salary was reasonable.
DECISION.
The deficiency determined by the Commissioner is disallowed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.